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2022-03-31-accounts

Annual Report 2021-2022

Chair's Statement

Thank you to all those who have supported our work throughout the last year, our staff, volunteers, donors, trustees, and partner organisations. As the Chair of Trustees for Youth Options, I know we could not deliver our Vision and Mission to support children and young people without your contributions.

In today’s world never has it been more important to support those who we work with.

Covid-19 disrupted all that we did but made us ensure that the children and young people still had the support they required to navigate their way through uncertain and challenging times. Our job is to provide them with the skills and resilience to improve their lives.

As we returned to some level of normality in the last year, we have focused particularly on our Outdoor Learning Centres at Itchen Valley Country Park and at the recently opened centre at Eastleigh. The services we offer help connect young people with nature at these two sites and have been needed more than ever as the

impact of the pandemic on mental health has become more apparent.

This much is certain, just as the virus has fundamentally changed lives, the needs of young people have not changed, if anything they have become more acute and at Youth Options, we stand determined to deliver on our promise to help young people achieve their potential.

In the last year we have also taken the opportunity to review and revise our strategy and to focus on prudent financial management to maintain our position as a leading provider of high-quality services.

In closing, I want to thank our supporters for your generosity in helping us financially to keep providing for children and young people in our local communities. Thank you for giving them aspirations for the future and I hope that you will continue to support the important work of our charity.

Caroline Horrill Chair of Trustees

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Chief Executive’s Statement

It has been an honour to take on the role of Chief Executive Officer at Youth Options following the retirement of Mark Dixon MBE after 20 years steering the charity through change and growth.

This last year has been focused on recovery from the impact of Covid lockdowns, not just for the charity itself, but for the children and young people who have been so affected by two years of disruption, social isolation and impact on learning. Across all of our services, we are seeing first hand the consequences of this including increased issues around mental health, school attendance, confidence and ability to socialise with others.

Added to that, the complexities of growing up in the modern world with the pressures of social media, the rise in county lines and drug and alcohol use, and poor mental health by young people on the rise, programmes provided by Youth Options become even more vital. Not just to provide innovative programmes that support children and young people who are already at risk of being excluded by society, but to expand our work on prevention

through youth centres and street-based youth work so that children and young people can access free, safe spaces and support from experienced youth workers.

Highlights of the year alongside the continuation of programmes that work with looked after children and care leavers, include opening the Garage Youth Centre in Totton and Eling delivering four nights a week youth work. We also opened our second Outdoor Learning Centre in Eastleigh, enabling us to provide targeted support to even more children and young people, complementing the provision at Itchen Valley Country Park.

Many years of austerity and the looming cost of living crises creates a challenge for charities like ours, where the need for our services increase but the ability to fund them becomes ever more challenging. We are, as always, indebted to the individuals, companies and grant funders who enable us to continue to reach those children and young people most in need. And, of course, to our dedicated and inspiring staff team and volunteers who make the difference and help create a better future.

Madeleine Durie

Chief Executive Officer

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Our Vision

We believe that every child and young person can achieve a better future, whatever their life circumstances.

Our Mission

We support children and young people, particularly those who need it most, to engage, develop and become empowered to achieve a better future.

Our Values

Inspiring: We inspire children and young people to achieve their own potential.

Empowering and supporting Children and Young People

Supportive: We create a supportive environment for children and young people, colleagues and delivery partners

Committed: We are committed to enabling children and young people to achieve a better future

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Delivering our Strategy

This past year has seen the completion of our previous three year strategy and moving into the development and delivery of a new four year strategy.

Our Objectives

Prevention: reducing the number of children and young people at risk of social exclusion.

Targeted Action: minimising the impact of negative life experiences.

Progression Opportunities: providing positive ways forward for those facing the greatest adversity.

This will be underpinned by a supporting structure that enable us to deliver through:

Our supporters : inspire and expand our community of supporters

Our systems and processes : ensure our systems and processes are efficient and support our objectives

If everyone took care of children the way that you do, there would be no need for foster carers and the world would be a much better place.

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This year we ran 4,579 sessions

Ran Corporate This year we Ran ran Volunteer Days 4,579 Targeted 4 sessions for companies Supported 45 young 70 families with We raised people completed Non-violent £1,610,000 Ran 2 certifications or 11,709 Resistance for our work Youth Centres accreditations hours of support Training

members of staff 72 helped to support those in need across Hampshire

Ran nature-based activities from 2 Outdoor Learning Centres

Ran Preschools and 2 2 Afterschool Clubs

We supported 4,616 children & young people

young people 1,808 engaged with Outdoor Learning

people regularly 20 volunteered across our projects.

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Andover

Where we Work

Where We Work

The Scott Centre has been supporting the local community with childcare programmes for over 25 years. This year, we continued to offer a Preschool, and Holiday Club, as well as After School clubs at the centre and local schools.

Eastleigh

Hampshire

Some of the projects we run across the county.

Families Together : Non-Violent Resistance Training and youth support for families experiencing child to parent violence Key work support: one to one and group support to address a number of issues Peer Action Collective : social action project addressing Youth Violence Road Code : road safety courses

We run a variety of targeted projects in Eastleigh, a lot of which is done at our 4 Outdoor Learning sites at Itchen Valley Country Park and our Outdoor Learning Centre in Bishopstoke.

Key work support : one to one and group support to address a number of issues Re:LACS, that supports Looked After Children after the pandemic

Bursledon, Hamble and Hound: Detached and centre based youth work plus two John Muir courses in the school holidays Little Owls Woodland Preschool: Early years setting at Itchen Valley Country Park

The New Forest

In September 2021 we took over management of The Garage Youth Club in Totton. We run a youth club 4 nights a week and are looking to expand our work in the area using The Garage as a base.

Southampton

Over half of our work takes place in Southampton.

Plus Provision: activity sessions including residentials for children and young people accessing Southampton Hub school based programmes

Impact: Targeted afterschool club and holiday activities for for Looked After Children Step Forward: support for Care Leavers Southampton Detached: Community youth work responding to hotspot areas of ASB Play and Youth: Diversionary activity in parks in the west of Southampton

Lordshill Youth Project: Detached and centre based youth provision in conjunction with LYP

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Supporting Children and Young People to Achieve a Better Future

Supporting Young People 1

to Stay Safe

Our Aim

Excel at providing detached (streetbased) and centre-based youth programmes, supporting young people to stay safe.

We continued to provide street and centrebased youth work across several areas in Hampshire, particularly in areas that had identified a need such as a rise in incidents of antisocial behaviour, where there is limited youth provision and areas of deprivation.

Together with Play and Youth funding for activities across parks in Southampton for younger children, we were delivering eight afternoon and evening street-based youth work sessions a week in a number of locations across Southampton and Bursledon, Hamble and Hound.

This year we were really pleased to win a new contract to provide centrebased youth work at the Garage Youth Centre with Totton and Eling Town Council which started in September 2021. The centre had been shut for nearly two years due to Covid, so it was a welcome reopening of the facility and numbers of young people attending have gradually increased. This, combined with the partnership with Lordshill Youth Project in Southampton, meant that we were delivering six evenings of centre-based youth work a week.

We have been able to enhance our delivery in many of these areas with thanks to additional grants from for specific projects, particularly related to road safety and crime reduction and working in partnership with

other organisations such as NHS providing confidential sexual health clinics.

Youth Options do an amazing job and have made our local park a safer place to play. The staff are so patient with the young people - Parent

Looking to the future, meeting our new strategic objective of prevention, we hope to be able to continue to provide street and centre-based provision across all areas we are currently working in and, having won a contract with Eastleigh Borough Council to deliver street-based and centre-based youth work in a number of areas in the Borough, expect to expand our support even further in the coming financial year.

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Case Study

Our Play and Youth sessions engage children and young people with play and divisionary activities in local parks. Our aim is to promote physical and mental health by engaging them in sports, team games, team building exercises, problem solving, arts and crafts and nature-based activities.

CJ started attending sessions in May 2020 as a way to run off some energy after a long day at school. He was keen to join in with others, however he struggled with his behaviour. He loved playing football but wasn't allowed to play for his school or local team due to his use of foul language and outbursts of anger.

Focusing on his love of football, our Youth Support Workers began working with him to put in place an agreement that would help him to be mindful of his language and find ways to manage his feelings and his anger. He was particularly good at target practice, and was soon regularly beating staff in competitions!

Our team made sure they were there to work with CJ each week, building up a trusting relationship with him so that he knew he always had someone to talk to.

I feel less angry, and I now know where to go if I need help.

Since engaging with our team he has virtually stopped using swear words, which is a real development for CJ.

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Improving Engagement

with Learning

Our Aim

Excel at providing services to children and young people that help them improve their engagement with learning.

The highlight of the year was the opening of our second Outdoor Learning Centre in Eastleigh. Following significant investment in the site over the past couple of years and the delays caused by Covid lockdowns, the site was formally opened in September 2021. This has doubled our capacity to provide outdoor, nature-based provision focused on mental health and wellbeing and supporting children to engage positively in alternative learning as a means of supporting children and young people to build resilience, confidence and ultimately support them to re-engage in mainstream learning.

Over the course of the strategy, the number of sessions that children have benefited from outdoor learning opportunities increased from 435 in 2018 to 917 by 2021, a 110% increase.The number of individual children and young people participating has only increased by 8% in that time to 1,877 in the last year. This is a reflection of the more intense engagement that has taken place with children and young people remaining on the projects for longer as we work with more challenging issues particularly arising out of the impact on young people’s mental health following the pandemic.

Much of our targeted individual and group work has been focused on supporting children and young people to re-engage with learning. This has been particularly needed

following the pandemic where the number of children and young people struggling with school and with their own mental health and well-being has increased. In particular, our outdoor learning provision, focused on nature-based learning has expanded and is now reaching more young people.

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Case Study

When Max started working with our Outdoor Learning team he did not have an educational placement and had been out of the system for a long time. On his initial session Max was polite and respectful, but talked about being anxious when meeting new people, making friends, and trying new things.

In order to help develop Max’s self-esteem and build confidence we created a weekly programme focussing on promoting wellbeing through practical achievements which included fire lighting, cooking, tool use and conservation tasks. These embedded other outcomes such as team work, communication skills and problem solving. The sessions were run with one other young person who Max has now built a solid friendship with.

During his time with us Max has experienced a good deal of change, including moving to temporary foster care. The consistency and support of his weekly sessions have given him a space to talk freely about his difficulties. Despite all the challenges of the past few months, Max has been engaged, enthusiastic and consistent in his approach. He has showed a marked improvement in his attitude to change and appears more flexible in his thinking.

These sessions have really helped me to try new things. It makes me feel really calm being outdoors.

Max has now built up to a four day week in mainstream school and is now attending regular lessons while accessing 1:1 support. This is a huge achievement, both for his confidence and his engagement with learning.

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Help Improving Social & Emotional Capabilities

Our Aim

Excel at supporting children and young people to improve their social and emotional capabilities.

At the start of our strategy, we recognised that supporting young people with a dedicated key worker led to more positive outcomes. Our goal was to increase the number of young people supported by a key worker and we far exceeded our goal in doubling the number of children supported by key workers from 40 in 2018. With thanks to funding from National Lottery Community Fund, Youth Endowment Fund and a number of grant giving Trusts, Local Authority and schools purchasing our provision we were able to support 207 children and young people with key work, including 37 in outdoor learning.

Alongside key worker support, we also delivered targeted action youth work, aimed at children and young people who have already been identified as needing additional support due to adverse life experiences.

In particular, we have continued to build on our expertise of working with looked after children and care leavers through a number of programmes including curriculumbased holiday activities for looked after children (Re-lacs), Impact which is an after-school club for children in care aged 5 to 12 and work with care leavers, Step Forward funded by Reaching Communities Fund focusing on developing independent skills, confidence and practical support for housing and budgeting.

In the summer, we started a joint programme with two other charities, Artswork and Unlock called Peer Action Collective in Southampton, Eastleigh, Portsmouth and Totton. This a nationally funded programme from the Youth Endowment Fund supporting young people to develop research and social action projects on the causes and ways to tackle youth on youth violence. Our role was to support the peer action researchers to develop their confidence and skills in gathering research. The programme is ongoing but we have engaged and worked with between 13 and 21 young people (depending on the activity on the programme) who have developed research questions for the next stage of the project.

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Case Study

Amanda is a 21-year-old care leaver with two small children. Initially she was very challenging to engage, often saying she was ‘ok’ or ‘too busy’. During the first lockdown, she started to talk with one of our Youth Workers on the phone and was delivered children’s activities to the door and several food packages to help her financially and practically as she did not drive.

After a few more weeks Amanda started to open up. She said that she was not happy in her relationship and felt miserable, isolated, away from her family, and that she had no friends.

We were able to help her emotionally and practically including help looking for accommodation, job searches and CV writing, food deliveries, laundry, bank appointments, and picking up her children from school. We also referred her to free counselling sessions which she said made her ‘feel understood’.

You have helped me so very much over the last couple of months and I always feel as if I have someone to turn to. You have helped me with big and little things and are always there. I couldn’t have asked for anyone better.

Amanda lives close to woods, so she has also enjoyed walking around the woods with her Youth Support Workers and her children.

With our support, Amanda has become more confident and independent, She has separated from her partner and is looking for a new flat nearer to her family.

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Family Support

We have continued to support families with children who are violent through our innovative Families Together Programme that uses Nonviolent Resistance (NVR) programme. Together with a family support worker and youth worker, the eight-week intensive programme works with parents/carers of children or young people who are violent to provide a framework providing strategies to manage behaviour, whilst the family and youth support workers work on a family basis to provide support with wider issues.

Last year we supported 45 families through the programme and continue to support them through a graduate scheme to ensure they have ongoing support if required.

By the 10th lesson you might think you haven’t got anywhere but when you reflect to your leader what you have achieved, you will think ‘OMG! I have made changes.’ I have changed, I am calmer, I’m reacting differently and ‘Wow, my child is also noticing changes. Whereas you were thinking ‘Do I love my child?’ You will realise yes you do with all your heart and whatever you are faced with you will love them forever.

Case Study

By the age of 16, Ruby was struggling at school, taking drugs, smoking, and going out without letting her parents know where she was or when she was coming home. She struggled to control her anger, and on multiple occasions it escalated to violence both at home and at school.

Ruby’s mum came to us in hope that our Families Together project could help. We enrolled her on one of our Non-Violent Resistance (NVR) courses, and offered Ruby 3 hours of Youth Support a week.

Over time, our staff created a trusting relationship with Ruby. As she grew more comfortable, she started sharing her thoughts on what was happening at home and college and began to realise that there were other ways to deal with her anger rather than resorting to violence or verbal abuse.

As time went on Ruby was not only recognising how to change her behaviour, but was looking positively towards the future. During one session Ruby brought a list of the her goals. This was such huge progress! Ruby wanted to quit smoking, stop taking drugs, focus on her studies, and work on her relationships with her family.

The relationship between Ruby and her Mum went from strength to strength, spending more quality time together whether it was a coffee, lunch or going shopping. After one of the sessions Ruby went home and made herself, her mum and step-dad a sandwich. Mum said she had never done something like that for them before.

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Delivering high quality services Delivering High Quality Services

Our Staff

Our staff are key to our success as a charity - in their professionalism, skills and can-do approach to all of our work. We continue to invest in our staff to ensure that they are able to provide the best possible support to the children and young people with whom we work. We believe that we have a responsibility as an employer to pay our staff a real living wage and have aligned ourselves with the Living Wage Foundation national minimum wage rate, regardless of the age and experience of our staff.

Our staff undergo a comprehensive induction and ongoing training programme including paediatric First Aid, Emergency First Aid, restorative practice and outdoor leader training alongside our online training programme and induction into health and safety, safeguarding, youth work and early years and childcare.

Systems & Processes

We have been investing in our systems to enable us to become more efficient and focus on our front-line delivery. Investments in improving efficiency and support to staff this year have included implementing:

a new support system for staff who lone work or are carrying out street-based youth work. The app tracks staff using GPS and is monitored centrally so that if staff fail to check in at key times, they can be located and supported in an emergency.

an electronic HR and expenses system that has removed a number of manual processes for staff including recording sickness

and holiday absences, recording and monitoring training and enabling staff to update personnel records remotely. pre-payment cards for staff who had previously been using petty cash which has reduced the risk of errors by recording expenditure at point of purchase. changing our website and email suffix to org.uk as a clearer signal to supporters that we are a charity, and to bring together emails, calendars and online meetings under a single operating system.

Plans for the coming year include moving to a cloud-based accounting system which should remove manual processes in payments and banking; reviewing our safeguarding reporting systems and investment in updating our website.

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Our Volunteers

As with many charities providing face to face services, a number of volunteers left during Covid and we have been working hard to increase the numbers. By the end of 2021-22, we had increased the number of people kindly giving their time for free on a regular basis to 20, up from 5 in the prior year. Volunteers work in many of our settings from early years provision, to a gardening group at Outdoor Learning to volunteering in our youth centres. Without their generosity, we would not be able to provide the quality of support to children and young people that we do.

We have also welcomed several corporate volunteer groups carrying out regular volunteering on site at our Outdoor Learning Centre: Studio4 Architects, Zurich, Southampton Airport and Aviva and are thankful for their support in helping us to keep the site maintained.

In the last quarter we received funding to improve our volunteer support processes. We have invested in providing structured training for volunteers who now attend our face-to-face induction day, improving our recruitment processes and providing opportunities for volunteers across Youth Options to meet and share volunteer experiences.

Case Study

Grant is a volunteer at The Garage in Totton. He says:

' I look forward to volunteering at The Garage, it's a great vibe and a good group of kids. It gives me another focus to ensure all those who attend have a worthwhile and enjoyable time. It's good to see a diverse mixture of young people of different ages interacting and getting on with each other.

I'm always ready to try new things and every week I learn more about what's going on in their world and about myself. This comes through football, table tennis, pool, computer games and just listening and asking how their week is and what they have been doing. It's noisy and you have to think quickly to make things work but, if I can help make a difference then it's been worth it.'

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Financial Review

Summary

Our consolidated accounts show a net income of £1.61m and expenditure of £1.71m compared to income of £1.38m and expenditure of £1.35m in 2020-21. Together with unrealised investment income of £87.7k, the total deficit was £19.2k compared to a £199k surplus in 2020-21. This is an increase of 17% income and 27% of expenditure compared to the previous year where much of our services were impacted by Covid restrictions. 202122 continued to see recovery from those Covid restrictions with income from our early years and centres taking several months to return to pre-Covid levels.

Overall, despite a small operating deficit this financial year, Youth Options remains in a strong financial state with £986k of funds carried forward of which £583k is considered free reserves which is within the target of three to six months operating costs set out in our reserves policy.

Income

Restricted grants accounted for 25% of income at £398k compared to £359k in

2020-21. Due to the nature of the timing of grants compared to the financial year, £73k of restricted grants were carried over into the new financial year. We are very grateful for the funding from grant funders, without whom we would not be able to provide services to children and young people. Details of the grant funders and the programmes they funded can be found in Note 16.

We continue to have a good success rate on our grant applications with over 50% of grant applications being successful which we believe is a testament to the quality of our services and our ability to deliver.

Non-restricted grant funded programmes for children and young people are sourced through fees to schools and other providers in return for our services, particularly around targeted key work and outdoor learning. Income from those services totalled £406k compared to £277k in 202021, representing a 47% increase in income. Part of this is due to post-Covid recovery but also the opening of our second outdoor learning provision which has enabled us to offer valuable services to more children and young people.

Donations, legacies and fundraising events raised £43k in 2021-22 compared to £23k in the prior year, an increase of 87% but still below 2019-2020 level of £62k. This was due in part for the first quarter of 2021 still being impacted by Covid so a number of external participation events which would have taken place in the summer of 2021 did not go ahead, dampening income at a peak time of year. We believe that this will take time to recover especially with the looming cost of living crises meaning we expect individuals’ ability to give to be more restricted than in previous years.

Expenditure

Staffing costs continue to be the biggest expenditure, with £1.27m of direct staff costs in the financial year compared to £1.03m the prior year, an increase of 23% for both the charity and the trading company. This reflects both the increase in our activities coming out of the Covid period, particularly in our early years and childcare provision, but also the increasing cost of salaries. It is right that, as a charity that works with disadvantaged children and families, that we ourselves pay a reasonable wage for our staff.We have aligned our starting salaries with the Living

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Wage Foundation level, though, due to ongoing uncertainties on income, we have not formally joined the Foundation.

Other main charitable expenditure relate to property and office-related costs of £138k compared to £82k in 2020-21 and £45k of activity costs compared to £39k in the prior year. These increases reflect the increase in our delivery.

Reserves

The Trustees have established a policy whereby the unrestricted funds not committed or invested in tangible fixed assets (‘the free reserves’) held by the charity should be between 3 and 6 months of the resources expended, which equates to between £350,000 and £700,000 in general funds. At this level, the Board feel that they would be able to continue the current activities of the charity in the event of a significant drop in funding.

If this happens, it would obviously then be necessary to consider how the funding would be replaced or activities changed. Currently free reserves amount to £583,481 (2021: £609,865).

Our reserves at the year-end comprise:

----- Start of picture text -----
2022 2021
Restricted
funds for £73,000 £53,000
projects
Funds
invested in £313,000 £330,000
fixed assets
Other
designated £17,000 £17,000
funds
Total
designated £330,000 £347,000
funds
Free
£583,000 £606,000
Reserves
Total £986,000 £1,006,000
----- End of picture text -----

Other designated funds relate to the commitment to establishing the new Outdoor Learning Centre which has now been completed.

Investments

Some of the Charity’s funds are invested into an investment portfolio held by the Charity in order to generate returns to support the work of the Charity over the long term. Funds are invested to give a combination of income and growth and the Trustees have a strategy of focusing on the total return. The Board and Finance Committee review performance regularly.

The Trustees believe the Charity’s funds should be invested in Investment funds that serve the Charitable sector and are widely diversified, providing a way to balance risk, flexibility and return. The Trustees target a long-term rate of return of 5% but recognise that investment markets can go down as well as up so can live with the resulting short-term volatility. The stock market experienced significant increases in value over the year, as a result of the global recovery from the Covid-19 pandemic, partly offset by the crisis following the invasion of Ukraine. Values at

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31st March 2022 have therefore recovered to a level above those of 31st March 2021. The total return on investments in 20212022 was 20% (2020: negative 21%).

During the period £70k of Charibond Accumulation units were transferred to Equities Investment Fund units. Sales of £185k were made to fund the charity’s activities and the acquisition of the Outdoor Learning Centre.

An unrealised gain of £ 88k on the investments was reported at year end (2021- £171k).

Youth Options Centres Limited (Trading Company)

Our Trading Company, Youth Options Centres Ltd, consisted of our early years and childcare and the management of two centres, The Hub in Eastleigh and MP3 in Millbrook, Southampton. The Hub is a small sports facility in Eastleigh which Youth Options manages on behalf of Eastleigh Borough Council. MP3 is a community facility in Millbrook Park in Southampton.

As well as using it to deliver our own youth provision, we also manage bookings to other organisations including sports clubs.

At the end of the financial year, the Board made the decision to transfer the early years and childcare provision into our charitable arm for the next financial year as it fits with our charitable objects, and our new strategic goal of prevention by providing high quality, affordable childcare to families, particularly in areas of need.

In 2021-22 Youth Options Centres Ltd reported a gross trading income of £550k in 2022 compared to £435k in 2021 – an increase of 26%. After expenditure a net income of £116k (compared to £151k in 2021) was transferred to Youth Options for management charges.

The increase in turnover and expenditure in 2022 was in part due to a start up of a new pre-school and after school club on the Isle of Wight which ran from September 2021 to April 2022. Following lower than anticipated take up of places, the Board made the decision that the number of children attending was not going to be sufficient for this to be successful in the longer term and therefore we extracted ourselves from the contract. The additional costs included

redundancy payments and continuation of the pre-school to the end of the spring term whilst the numbers of children attended declined as they found new places.

We continue to keep under review the effectiveness of the trading company as its objective is to provide additional income to the charity.

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Structure, Governance & Management

Our Governance Structure

Youth Options was established in 1935 and became incorporated in 1996 as a charity and company limited by Guarantee and registered in England and Wales.

Charitable Objects and Public Benefit

Our Charitable objects are: “The improvement of life opportunities for children and young people including the advancement of citizenship and development of community involvement, provided such object is charitable. The young people with whom the charity works include those who are in need by reason of financial hardship or other disadvantage or vulnerability.”

Charity Trustees have a duty to report on their charity’s public benefit. They should demonstrate that:

This report sets out the activities that Youth Options carried out in order to carry out its public benefit and the Trustees confirm that our activities meet the requirement of Public Benefit of our charity.

Board of Trustees

The Trustees have ultimate responsibility for directing the work of our charity, ensuring that it is solvent, well-run and delivering against our charitable objects and public benefit.

The Trustees of Youth Options are Directors of Youth Options for the purposes of company law. No Trustee has any financial interest in the charity. No Trustee received any remuneration for their services as Trustee, but they may be reimbursed for reasonable and necessary expenses.

The Board of Trustees appoints the Chief Executive Officer who is accountable to the Trustees for the day to day running of the charity and for implementing the strategic business plan approved ty the Trustees. The Board set out the delegated responsibilities of the CEO, including financial delegation, on an annual basis.

The Board meet at least four times a year and this year included a number of strategic planning days to focus on the development of the new strategy. All Trustees sit on at least one Committee which convene several times of the year depending on the specific terms of reference.

Current Committees

The Board elects a Chair and Vice Chair who ordinarily fulfil that role for a period relating to their term as Trustees.

Risk Management

The Board oversee the strategic risks and delegate operational risks to the senior leadership team. The key risks identified:

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Trustee Recruitment, Training and Induction

The Board seeks to ensure a good mix of experience and expertise to help ensure good governance including finance, working with children and young people and governance. The Trustees have completed a skills audit and will be actively looking to recruit new trustees to help ensure the right balance of experience.

All Trustees receive induction training by the senior management team and are expected to complete Safeguarding training for Trustees. As with all staff and volunteers, Trustees are subject to our Safer Recruitment Policy. Safeguarding training for trustees must be refreshed every three years

Decision making and management of the charity

Having agreed the annual budget which is linked to the strategy, the Board delegate

policy implementation and day to day management to the CEO and through them to the senior leadership team. The delegated powers are agreed annually by the Board. Outcomes and key performance indicators are monitored through the committee structure and through the quarterly Balanced Scorecard.

The Chief Executive is supported by a senior management team consisting of:

Director of Development (new post appointed in September 2022 replacing the Deputy CEO role) Director of Services Director of Finance and Central Services

Fundraising Practices

Youth Options has a diversified approach to fundraising, generating voluntary income from individual donors, fundraising events, corporate supports, trusts and foundations. Our fundraising team consists of 1.8 staff overseen by the Deputy CEO (to be replaced by Director of Development in September 2022). Youth Options does not employ any agencies to carry out fundraising on our behalf.

Pay and Remuneration Policy

Staff remuneration is reviewed on an annual basis, based on job evaluation, comparable market benchmarking, inflation and the charity’s financial parameters. The charity operates within pay bands and intends to review the pay band structure and determinants in 202223. Our main objective is to be a responsible employer and for the past two years have aligned ourselves with the Living Wage Foundation minimum wage.

The pay review process is presented to the Appointments and Remuneration Committee and agreed by the Board based on recommendations from the Committee and input from Finance and Audit committee. The Remuneration Committee also review the recommendations for the Senior Leadership pay. The CEO pay award is agreed by the Board of Trustees following recommendations from the Appointments and Remuneration Committee.

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Honorary Offices

Youth Options is proud that Nigel Atkinson Esq, Lord Lieutenant of Hampshire is our President. He kindly supports the charity on a voluntary basis and regularly hosts events on our behalf.

We thank our President for his ongoing support and involvement in Youth Options.

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Key Volunteers, Staff and Advisors

President

Senior Leadership Team

Registered Auditors

Mr Nigel Atkinson, Lord Lieutenant of Hampshire

Board of Trustees

The Directors of the charitable company are its Trustees for the purposes of charity law and through out this report are collectively referred to as Trustees or the Board

Chief Executive and Company Secretary: Madeleine Durie Deputy CEO: Debbie Burns (resigned August 22)

Director of Development: Louise Pears (appointed September 2022) Director of Finance and Central Services: Michael Smith (appointed December 2021) Director of Services: Becky Pollard

Michaela Johns Hopper Williams & Bell Limited

Highland House Mayflower Close Chandler’s Ford Hampshire SO53 4AR

Bankers

Chair: Caroline Horrill Vice Chair and Treasurer: James Fillingham

Registered Office

National Westminster Bank Plc

2 Eastwood Court 105 The High Street Richard Coleman Broadwater Road Winchester Karen Dagwell Romsey Hampshire Sue De Salis Hampshire SO23 9AW Natalie Lumby (resigned September 21) SO51 8JJ Roy Perry Investments Hayley Straker 01794 525510 Lucy Varcoe enquiries@youthoptions.co.uk M&G Securities Ltd Youth Options Centres Ltd (Trading Charity Number: 1056463 PO Box 9038 Company) Directors Company Number: 3184237 Chelmesford CM99 2XF

Caroline Horrill Roy Perry Ian Stickland

25

Statement of the Trustee’s Responsibilities

Company law requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable group and of the incoming resources and application of resources, including the income and expenditure of the charitable company for that period.

In preparing those financial statements, the Trustees are required to:

Select suitable accounting policies and apply them consistently;

Make judgements and estimates that are reasonable and prudent; Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in business.

proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and to enable them to ensure that the

financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

In so far as the Trustees are aware:

There is no relevant audit information of which the charitable company’s auditors are unaware; and

As Trustees and Directors of the Company, we have taken all steps that we ought to have taken to make ourselves aware of any relevant audit information and to establish that the auditors are of that information.

Approval of the Trustee’s Report

The Trustees report under the Charities Act 2011 and in accordance with the Special Provisions of Part 15 of the Companies Act 2006 was approved by the Board of Trustees on 14th November 2022 and signed on their behalf by:

Caroline Horrill Chair of Trustees

14th November 2022

The Trustees are responsible for keeping

26

Report of the Independent Auditors to the Trustees of Youth Options

Opinion

We have audited the financial statements of Youth Options (the ‘parent charitable company’) and its subsidiary (the ‘group’) for the year ended 31st March 2022, which comprise the Consolidated Statement of Financial Activities, the Consolidated and Charity Balance Sheets, the Statement of Cash Flows, and the notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

give a true and fair view of the state of the group’s and parent charitable company’s affairs as at 31st March 2022 and of the group’s incoming resources and application of resources, including its income and expenditure, for the year then ended;

have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice

Basis for Opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor’s responsibilities for the audit of the financial statements section of our report. We are independent of the group and parent charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions Relating to Going Concern

In auditing the financial statements, we have concluded that the trustees’ use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the group’s or parent charitable company’s ability to continue as a going concern for a period of at least 12 months from when the financial statements are authorised for issue. Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

Other information

The Trustees are responsible for the other information. The other information comprises the information included in the annual report other than the financial statements and our auditor’s report thereon. Our opinion on the financial statements does not cover the other information and, except to the extent

27

otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

the information given in the trustees’ report (incorporating the group strategic report) for the financial period for which the financial statements are prepared is consistent with the financial statements; and

the trustees’ report (incorporating the group strategic report) have been prepared in accordance with applicable legal requirements.

Matters on Which we are Required to Report by Exception

In the light of the knowledge and understanding of the charity and its environment obtained in the course of the audit, we have not identified material misstatements in the Trustees’ Annual Report (including the group strategic report).

We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 require us to report to you if, in our opinion:

adequate accounting records have not been kept or returns adequate for our audit have not been received from branches not visited by us;

the financial statements are not in agreement with the accounting records and returns; or

certain disclosures of trustees’ remuneration specified by law are not made; or we have not received all the information & explanations we require for our audit.

Responsibilities of Trustees

As explained more fully in the Trustees’ Responsibilities Statement set out on page 26, the trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the trustees are responsible for assessing the group’s and parent charitable company’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the group or the parent charitable company or to cease operations, or have no realistic alternative but to do so.

Auditor’s Responsibilities for the Audit of the Financial Statements

Our objectives are to obtain reasonable

28

assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion.

Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists.

Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Extent to Which the audit was Capable of Detecting Irregularities, Including Fraud

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. Due to the inherent limitations of an audit, there is a risk that we will not detect all irregularities even though the audit has been properly planned and performed in accordance with

the ISAs (UK). The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

We obtained an understanding of the legal and regulatory frameworks that are applicable to the charity and the industry in which it operates. These include but are not limited to compliance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', the Companies Act 2006. and the relevant tax compliance regulations for the charity.

We obtained an understanding of how the charity is complying with these frameworks through discussions with management.

We enquired with management whether there were any instances of noncompliance with laws and regulations or whether they had knowledge of actual or suspected fraud. These enquiries are

corroborated through follow-up audit procedures including but not limited to a review of legal and professional costs and correspondence.

We assessed the susceptibility of the parent charitable company’s and group's financial statements to material misstatement, including the risk of fraud and management override of controls. We designed our audit procedures to respond to this assessment, including the identification and testing of any related party transactions and the testing of journal transactions that arise from management estimates, that are determined to be of significant value or unusual in their nature.

We assessed the appropriateness of the collective competence and capabilities of the engagement team, including consideration of the engagement team's knowledge and understanding of the sector in which the parent charitable company and group operates in, and their practical experience through training and participation with audit engagements of a similar nature.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council’s

29

website at:

www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor’s report.

Use of our Report

Statutory Auditor Highland House Mayflower Close Chandlers Ford Eastleigh SO53 4AR

This report is made solely to the charity’s trustees, as a body, in accordance with chapter 3 of part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charity’s trustees those matters we are required to state to them in an auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and the charitable company’s trustees as a body, for our audit work, for this report, or for the opinions we have formed.

Michaela Johns

Michaela Johns FCCA Senior Statutory Auditor

24th November 2022

Hopper Williams & Bell Limited

30

Consolidated Statements

Youth Options Consolidated Statement of Financial Activities (Incorporating an Income and Expenditure Account) for the year ended 31 March 2022

Notes
INCOME
Income and endowments from:
Donations and legacies
Charitable activities:
Training and educational activities
5
Other trading activities:
Income from operating centres
Fund raising events
Investments (bank interest)
Other income
6
Total incoming resources
EXPENDITURE ON:
Raising funds:
Costs of operating centres
Other costs of raising funds
7		 Restricted
funds
£
-
398,000
-
-
-
398,000
-
-		 Unrestricted
funds
£
8,283
610,621
510,185
35,195
13
43,976
1,208,273
430,902
54,701		 2022
Total
funds
£
8,283
1,008,621
510,185
35,195
13
43,976
1,606,273
430,902
54,701		 2021
Total
funds
£
5,883
816,101
276,047
17,548
42
264,050
1,379,671
280,143
35,561

32

Youth Options is a company limited by guarantee in England and Wales. Company No: 3184237. Registered Charity No: 1056463

Youth Options Consolidated Statement of Financial Activities (Incorporating an Income and Expenditure Account) for the year ended 31 March 2022 (Continued)

Charitable activities
8
Total expenditure
Net income/(expenditure)
Other recognised gains
Unrealised investment (losses) /gains
13
Net Movement in Funds for the year
Total Funds:
Brought Forward
Carried Forward		 378,027
378,027
19,973
-
19,973
52,787
72,760		 849,578
1,335,181
(126,908)
87,710
(39,198)
952,923
913,725		 1,227,605
1,713,208
(106,935)
87,710
(19,225)
1,005,710
986,485		 1,035,710
1,351,414
28,257
170,620
198,877
806,833
1,005,710

All incoming resources and resources expended derive from continuing activities.

The notes on pages 38-58 form an integral part of these financial statements.

33

Youth Options is a company limited by guarantee in England and Wales. Company No: 3184237. Registered Charity No: 1056463

Youth Options Balance Sheet as at 31st March 2022

Note
Fixed assets
Tangible assets
12
Investments
13
Current assets
Sundry debtors and prepayments
14
Cash at bank and in hand
Creditors:
Amounts falling due within one year
15
Net current assets / (liabilities)
Net assets
Funds
Restricted income funds
16
Unrestricted income funds
Designated funds
17
General fund
17
Total funds		 Group
2022
2021
£
£
313,611
330,350
793,280
812,479
1,106,891
1,142,829
86,544
44,762
27,723
44,725
114,267
89,487
(234,673)
(226,606)
(120,406)
(137,119)
986,485
1,005,710
72,760
52,787
330,244
346,983
583,481
605,940
913,725
952,923
986,485
1,005,710		 Charity
2022
2021
£
£
313,611
330,350
793,283
812,482
1,106,894
1,142,832
63,284
38,370
1,956
1,925
65,240
40,295
(185,694)
(177,462)
(120,454)
(137,167)
986,440
1,005,665
72,760
52,787
330,244
346,983
583,436
605,895
913,680
952,878
986,440
1,005,665		 Charity
2022
2021
£
£
313,611
330,350
793,283
812,482
1,106,894
1,142,832
63,284
38,370
1,956
1,925
65,240
40,295
(185,694)
(177,462)
(120,454)
(137,167)
986,440
1,005,665
72,760
52,787
330,244
346,983
583,436
605,895
913,680
952,878
986,440
1,005,665
1,142,832
38,370
1,925
40,295
(177,462)
(137,167)
1,005,665
52,787
346,983
605,895
952,878
1,005,665

34

Youth Options is a company limited by guarantee in England and Wales. Company No: 3184237. Registered Charity No: 1056463

Youth Option Balance Sheet as at 31st March 2022 (Continued)

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime under the Companies Act 2006 and in accordance with FRS 102 SORP. The trustees have prepared group accounts in accordance with section 222A of the Companies Act and the Charities Act 2011. The trustees acknowledge their responsibilities for complying with the requirements of these Acts in respect of accounting records and preparation of accounts.

Whilst the company is exempt from audit under Section 477 of the Companies Act 2006 and the members have not required an audit under section 476 of the Companies Act 2006, the company is subject to audit under the Charities Act 2011.

The financial statements were approved by the Board of Trustees on 14[th] November and signed on its behalf by:

......................................... ......................................... Caroline Horrill - Trustee James Fillingham - Trustee

The notes on pages 38-58 form an integral part of these financial statements.

35

Youth Options is a company limited by guarantee in England and Wales. Company No: 3184237. Registered Charity No: 1056463

Youth Options Consolidated Statement of Cash Flows as at 31st March 2022

Notes
Net cash inflow / (outflow) from
21
operating activities
Cash flow from investing activities
Payments to acquire tangible fixed assets
Receipts from sales of tangible fixed assets
Receipts from sales of investments
Interest received
Net cash inflow / (outflow) from investing activities
Cash flow from financing activities
Repayment of borrowings
Issue of borrowings
Net cash inflow / (outflow) from financing activities
Net increase in cash and cash equivalents
Cash and cash equivalents at 1st April
Cash and cash equivalents at 31st March		 2022
£
£
(15,687)
(8,211)
-
185,000
(13)
176,776
(100,000)
-
(100,000)
61,089
49,481
110,570		 2021
£
£
74,928
(171,135)
5,217
-
(42)
(165,960)
-
100,000
100,000
8,968
40,513
49,481		 2021
£
£
74,928
(171,135)
5,217
-
(42)
(165,960)
-
100,000
100,000
8,968
40,513
49,481
8,968
40,513
49,481

36

Youth Options is a company limited by guarantee in England and Wales. Company No: 3184237. Registered Charity No: 1056463

Youth Options Consolidated Statement of Cash Flows as 31st March 2022 (continued)
2022 2021
£ £ £ £
Cash and cash equivalents consists of:
Cash at bank and in hand 27,723 44,725
Short term deposits 82,847 4,756
Cash and cash equivalents at 31st March 110,570 49,481

The notes on pages 38-58 form an integral part of these financial statements

37

Youth Options is a company limited by guarantee in England and Wales. Company No: 3184237. Registered Charity No: 1056463

Notes to the Financial Statements for the year ended 31[st] March 2022

1 General information

Youth Options is a company, limited by guarantee, incorporated in England and Wales under the Companies Act 2006 and Charities Act 2011. The address of the registered office is provided in Reference and administrative details. Details of the charity’s operations are provided in the Report of the Trustees.

2 Accounting policies

The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the preparation of the financial statements are as follows:

Statement of compliance and basis of preparation

The charity constitutes a public benefit entity as defined by FRS 102. The financial statements have been prepared under the historical cost convention and includes the results of the charity's operations which are described in the Trustees' Report and all of which are continuing. The financial statements are prepared in accordance with the Charities SORP (FRS 102), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £1.

The financial statements consolidate the results of Youth Options Centres Limited, which is a wholly owned subsidiary undertaking of the Charity, on a line-by-line basis. The accounting year ends are co-terminus. The company has used the exemption under section 408 of the Companies Act 2006 not to include an individual income and expenditure account for the parent charitable company.

Income

All incoming resources are included on the Statement of Financial Activities when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy. Income from grants is accounted for on an accruals basis. All voluntary income and donations are accounted for on receipt by the charity. The income from fund raising events is shown gross, with the associated costs included in fundraising costs.

38

Youth Options is a company limited by guarantee in England and Wales. Company No: 3184237. Registered Charity No: 1056463

2 Accounting policies (continued)

Government grants

The following government grants have been received during the year:

Coronavirus Job Retention Scheme: the accrual model has been used to recognise the grant on a systematic basis over the periods in which the related staff costs are incurred.

Business Support Grant Funds: the accrual model has been used to recognise the grant when it is received or becomes receivable, as there are no future related costs or performance conditions.

Classification of expenditure

Expenditure is included when a liability is incurred. All expenditure has been classified as costs of raising funds, charitable activities (which includes operational programmes, support costs and governance costs) and other costs.

Operational Programme Expenditure relates directly to carrying out the objects of the charity. Support costs are expenditure incurred directly in supporting charitable activities and projects.

Cost of raising funds include the costs of all fundraising events. Governance costs are those relating to the charity's compliance with constitutional and statutory requirements.

An apportionment of staff costs and overheads has been carried out on the basis of the income generated by the projects.

Tangible fixed assets

Tangible fixed assets are stated at cost less depreciation. Assets costing less than £500 are written off in the year of purchase. Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life:

Leasehold land and buildings - buildings over period of lease; land not depreciated
Fixtures and fittings - 25% on reducing balance
Motor vehicles - 25% on reducing balance

39

Youth Options is a company limited by guarantee in England and Wales. Company No: 3184237. Registered Charity No: 1056463

2 Accounting policies (continued)

Investments

Investments are stated at market value. Realised and unrealised gains and losses on investments are dealt with in the Statement of Financial Activities. Investment income is credited to income on an accruals basis, using dates of payment for dividends, and daily accrual for interest.

Funds

All the funds have been analysed between restricted and unrestricted funds. Restricted funds are those where the donor has imposed restrictions on how the fund may be used, but which do not prevent the fund being spent. Unrestricted funds are those which are not subject to any special restrictions and they can be used as the trustees decide. Designated funds are allocated out of unrestricted funds by the trustees for specific purposes. The use of such funds is at the trustees' discretion.

Pensions

The charity operates a defined contribution pension scheme. Contributions are charged to the Statement of Financial Activities as they become payable in accordance with the rules of the scheme.

Financial assets

The Charitable Company has elected to apply the provision of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.

Financial assets are recognised in the charitable company's statement of financial position when the company becomes party to the contractual provisions of the instrument.

Basic financial assets, which include trade and other receivables and cash and bank balances are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method, unless the arrangement constitutes a financial transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Financial liabilities

Basic financial liabilities which include trade and other payables, are initially measured at transaction price and subsequently measured at amortised cost, unless the arrangement constitutes a financing transaction where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest.

40

Youth Options is a company limited by guarantee in England and Wales. Company No: 3184237. Registered Charity No: 1056463

3 Financial performance of charity

The consolidated statement of financial activities includes the results of the charity’s wholly owned subsidiary Youth Options Centres Ltd. The summary performance of the charity alone is:

Income
Management charges made to subsidiary company
Expenditure
Net (outgoing)/incoming resources before other recognised gains		 2022
£
1,055,925
115,666
1,171,591
(1,278,526)
(106,935)		 2021
£
957,012
151,248
1,108,260
(1,080,00
3)
28,257

4 Incoming resources from activities for generating funds

The wholly owned subsidiary Youth Options Centres Limited is incorporated in England and Wales (No 02898083). The subsidiary operates the recreational and leisure centres owned by the charity. The company owns the whole of the £3 issued share capital. A summary of the trading results is shown below.

The summary financial performance of the subsidiary alone is:

Turnover
Grant income
Other income
Cost of sales, administration costs and finance costs
Net profit
Management charges
Retained in the subsidiary
The assets of the subsidiary were:
Current assets		 2022
£
510,185
26,667
13,496
(434,682)
115,666
(115,666)
-
54,087		 2021
£
276,047
146,615
12,743
(284,157)
151,248
(151,248)
-
143,395

41

Youth Options is a company limited by guarantee in England and Wales. Company No: 3184237. Registered Charity No: 1056463

4 Incoming resources from activities for generating funds (continued)

Current liabilities
Net assets
Aggregate share capital and reserves		 2022
£
(54,039)
48
48		 2021
£
(143,347)
48
48

The costs above include the full costs of the subsidiary. There is a small difference when compared to 'Costs from operating Centres' on the SOFA, as audit remuneration has been reallocated to support costs in the Group accounts so that full audit remuneration is disclosed on a Group level in notes 8 & 10.

5 Training and educational activities income

Keyworker support
Fixed term programmes
Itchen Valley Country Park
Open access
Other		 Restricted
£
62,950
249,863
-
85,187
-
398,000		 2022
Unrestricted
£
97,384
223,526
84,908
204,803
-
610,621		 Total
£
160,334
473,389
84,908
289,990
-
1,008,621		 Restricted
£
73,719
192,992
-
19,000
72,876
358,587		 2021
Unrestricted
£
88,341
3,698
185,407
90,056
90,012
457,514		 Total
£
162,060
196,690
185,407
109,056
162,888
816,101

42

Youth Options is a company limited by guarantee in England and Wales. Company No: 3184237. Registered Charity No: 1056463

6 Other income

Other income in the year relates to £26,667 in respect of government support grants received in respect of the COVID-19 pandemic and £17,309 as a result of internal recharges. The 2020-21 income represents internal recharges of £31,468 and COVID related support of £232,582.

7 Other costs of raising funds

Fundraising event costs
Staff costs (funding and fundraising)
Property costs
Office and other overhead costs		 2022
£
12,995
38,836
1,666
1,204
54,701		 2021
£
7,590
26,095
1,036
840
35,561

8 Charitable activities costs

Keyworker support
Fixed term programmes
Itchen Valley country park
Open access
National Citizen Service
Other		 Operational
Programmes
£
120,573
473,173
(8,924)
294,668
-
-
879,490		 Support
Activities
£
47,716
140,882
25,269
86,302
-
-
300,169		 Governance
Costs
£
7,622
22,503
4,036
13,785
-
47,946		 Total
2022
2021
£
£
175,911
234,661
636,558
319,038
20,381
116,401
394,755
265,976
-
88
-
99,546
1,227,605
1,035,710		 Total
2022
2021
£
£
175,911
234,661
636,558
319,038
20,381
116,401
394,755
265,976
-
88
-
99,546
1,227,605
1,035,710
1,035,710

43

Youth Options is a company limited by guarantee in England and Wales. Company No: 3184237. Registered Charity No: 1056463

8 Charitable activities costs (continued)

2021
Keyworker support
Fixed term programmes
Itchen Valley country park
Open access
National Citizen Service
Other
Activity costs
Motor and travelling costs
Salaries and staff
expenses
Office costs
Property costs
Depreciation
Governance costs
Staff costs
Auditors remuneration
Legal & professional
fees
Property and overheads		 £
174,609
246,154
47,697
225,564
88
39,187
733,299
Operational
2022
2021
£
£
45,445
39,272
5,359
12,306
718,336
615,534
36,032
20,107
49,975
31,274
24,345
14,806
-
-
-
-
-
-
-
-
879,492
733,299		 £
£
50,878
9,174
61,750
11,134
58,208
10,496
34,238
6,174
-
-
51,138
9,221
256,212
46,199
Support
2022
2021
£
£
-
-
-
2,971
248,502
222,440
21,619
12,064
29,985
18,652
62
85
21,480
20,880
15,780
18,150
-
1,907
2,870
5,262
348,113
302,411		 £
234,661
319,038
116,401
265,976
88
99,546
1,035,710
Total
2022
2021
£
£
45,445
39,272
5,359
15,277
966,838
837,974
57,651
32,171
79,960
49,926
24,407
14,891
21,480
20,880
15,780
18,150
-
1,907
2,870
5,262
1,227,605
1,035,710		 £
234,661
319,038
116,401
265,976
88
99,546
1,035,710
Total
2022
2021
£
£
45,445
39,272
5,359
15,277
966,838
837,974
57,651
32,171
79,960
49,926
24,407
14,891
21,480
20,880
15,780
18,150
-
1,907
2,870
5,262
1,227,605
1,035,710
1,035,710

44

Youth Options is a company limited by guarantee in England and Wales. Company No: 3184237. Registered Charity No: 1056463

9 Staff costs

No remuneration or expenses were paid to trustees during the Year. The costs of the staff were:

Wages and salaries
Social security costs
Pension costs		 2022
£
1,164,255
68,433
37,013
1,269,702		 2021
£
926,664
64,996
37,171
1,028,831

One employee had earnings in the band £60,001 to £70,000 during the year (2020: One). Contributions of £1,980 (2021: £7,878) were made to the defined contribution pension scheme for this staff member in the year. Staff costs are shown under the following items of expenditure:

Fundraising and publicity
Operational programmes
Operation of centres and training services
Support costs
Governance		 2022
£
38,836
939,440
21,444
248,502
21,480
1,269,702		 2021
£
26,095
561,630
197,786
222,440
20,880
1,028,831

Included in staff costs is an ex-gratia payment of £2,104 for redundancy due to the cancellation in a service contract with a customer.

The total amount of employee benefits (including employer pension contributions) received by key management personnel for their services to the charity was £199,781 (2021: £191,591).

45

Youth Options is a company limited by guarantee in England and Wales. Company No: 3184237. Registered Charity No: 1056463

9 Staff costs (continued)

The average monthly number of staff employed by the group during the year was as follows:

Fundraising and publicity
Direct charitable work
Youth Options Centres Ltd
Support/Governance
The average number of staff employed (Headcount)
10
Auditors' remuneration
Auditors' remuneration for the group in the year consisted of the following costs:
Audit
Accounts & other services		 2022
FTE No.
1.0
25.8
22
5.8
54.6
72
2022
£
11,630
4,150
15,780		 2021
FTE No.
1.0
25.8
14.8
5.8
47.4
65
2021
£
13,170
4,980
18,150

The auditors' remuneration above is inclusive of VAT as the Group is not VAT registered.

46

Youth Options is a company limited by guarantee in England and Wales. Company No: 3184237. Registered Charity No: 1056463

11 Net income for the year

This is stated after charging:

2022 2021
£ £
Depreciation of tangible fixed assets 24,414 15,599
Auditors' remuneration 11,630 13,170
Operating leases -Equipment 2,365 2,365
-Property 24,689 24,569

12 Tangible fixed assets (Group and Charity)

Cost or valuation
As at 1 April 2021
Additions
Disposals
As at 31 March 2022
Depreciation
As at 1 April 2021
Eliminated on disposals
Charge for the year
As at 31 March 2022
Net book value
As at 31 March 2022
As at 31 March 2021		 Leasehold
land and
buildings
£
410,635
8,211
-
418,846
99,655
-
19,579
119,234
299,612
310,980		 Fixtures and
fittings
£
28,614
-
(28,614)
-
27,901
(28,078)
177
-
-
713		 Mini
buses
£
74,845
-
-
74,845
56,188
-
4,658
60,846
13,999
18,657		 Total
£
514,094
8,211
(28,614)
493,691
183,744
(28,078)
24,414
180,080
313,611
330,350

47

Youth Options is a company limited by guarantee in England and Wales. Company No: 3184237. Registered Charity No: 1056463

13
Investments
Group
2022
2021
£
£
Held to provide investment return:
2387.447Equities Investment Fund
Accumulation units
708,513
735,960
46.361Equities Investment Fund
Accumulation units
1,920
71,763
Investment in Subsidiary undertaking
-
-
Short term cash deposits
82,847
4,756
793,280
812,479
Market Value at 1st April
Sales
Unrealised gain
Movement in cash deposits
Market Value at 31st
March
The historical cost of the investments on 31st March 2022 was £538,258 (2021 £657,563).
14
Debtors
Group
2022
2021
£
£
Operational debtors
68,431
22,915
Other debtors and prepayments
18,113
21,847
86,544
44,762		 Charity
2022
2021
£
£
708,513
735,960
1,920
71,763
3
3
82,847
4,756		 Charity
2022
2021
£
£
708,513
735,960
1,920
71,763
3
3
82,847
4,756
793,283 812,482
812,482
644,270
(185,000)
-
87,710
170,620
78,091
(2,408)
793,283
812,482
Charity
2022
2021
£
£
51,341
21,727
11,943
16,643
63,284
38,370		 644,270
-
170,620
(2,408)
812,482
38,370

48

Youth Options is a company limited by guarantee in England and Wales. Company No: 3184237. Registered Charity No: 1056463

15 Creditors: Amounts falling due within one year

Operational creditors
Social security and other taxes
Amounts owed to group undertakings - Youth Options Centres
Limited
Income received in advance
Other creditors and accruals
Bank loans and overdrafts		 Group
2022
2021
£
£
27,209
19,020
21,178
16,706
-
-
101,589
45,724
84,697
45,156
-
100,000
234,673
226,606		 Charity
2022
2021
£
£
22,551
12,601
21,178
16,706
5,060
94,203
73,658
19,821
63,247
34,131
-
-
185,694
177,462		 Charity
2022
2021
£
£
22,551
12,601
21,178
16,706
5,060
94,203
73,658
19,821
63,247
34,131
-
-
185,694
177,462
177,462

The full value within Bank loans and overdrafts relates to a Coronavirus Business Interruption Scheme Loan which is fully secured by the assets of the parent charitable company. The loan was repaid in full on 29 June 2021.

Creditor amounts falling due within one year includes deferred income:

As at 1 April
Amount deferred/(released) in the year
As at 31 March		 2022
£
45,724
55,865
101,589		 2021
£
25,054
20,670
45,724		 2022
£
19,821
53,837
73,658		 2021
£
3,730
16,091
19,821

Amounts included within deferred income relate to payments for services which are to occur post year end.

49

Youth Options is a company limited by guarantee in England and Wales. Company No: 3184237. Registered Charity No: 1056463

16 Restricted funds

01.04.21
£
Restricted funds
Henry Smith Charities
-
Peer Action
-
Youth Endowment Fund
742
Impact (Children In Need)
-
ReLACS (Children In Need)
-
Care Leavers (TNLCF)
-
Families Together (TNLCF)
48,237
HIWCF
-
Plus Provision (TNLCF)
3,714
Police & Crime Commissioner:
Southampton
detached
94
OPCC Domestic Abuse
and Perpetrator
-
NVR
-
OPCC Knife Crime
-
52,787		 Incoming
resources
£
59,300
27,949
14,801
27,291
19,101
3,650
117,637
14,172
28,913
20,000
18,439
44,000
2,747
398,000		 Resources
expended
£
(54,190)
(31,497)
(15,563)
(27,911)
(18,400)
(3,606)
(114,817)
(2,184)
(29,276)
(17,860)
(18,439)
(41,721)
(2,563)
(378,027)		 Net
Movement
£
5,110
(3,548)
(762)
(620)
701
44
2,820
11,988
(363)
2,140
-
2,279
184
19,973		 Transfers
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-		 31.03.22
£
5,110
(3,548)
(20)
(620)
701
44
51,057
11,988
3,351
2,234
-
2,279
184
72,760

50

Youth Options is a company limited by guarantee in England and Wales. Company No: 3184237. Registered Charity No: 1056463

16 Restricted funds (continued)

2021
£
Restricted funds
Lord Wilson School 1:1
6,798
Next Steps (TNLCF)
(384)
Henry Smith Charities
4,368
Southampton CC: CAMHS
1,326
Youth Endowment Fund
-
Impact (Children In Need)
-
ReLACS (Children In Need)
-
Care Leavers (TNLCF)
-
Families Together (TNLCF)
50,165
Plus Provision (TNLCF)
3,149
Outdoor Learning Centre
-
Police & Crime Commissioner:
Southampton detached
-
65,422		 £
-
-
64,810
-
25,903
25,557
9,550
8,909
103,501
28,481
72,876
19,000
358,587		 £
-
-
(69,178)
-
(25,161)
(25,604)
(10,219)
(8,845)
(105,429)
(27,916)
-
(18,906)
(291,258)		 £
-
-
(4,368)
-
742
(47)
(669)
64
(1,928)
565
72,876
94
67,329		 £
(6,798)
384
-
(1,326)
-
47
669
(64)
-
-
(72,876)
-
(79,964)		 £
-
-
-
-
742
-
-
-
48,237
3,714
-
94
52,787

51

Youth Options is a company limited by guarantee in England and Wales. Company No: 3184237. Registered Charity No: 1056463

16 Restricted funds (continued)

Lord Wilson School 1:1

Provision of 1:1 support to young people at Lord Wilson School enabling them to engage with informal education opportunities and support their school attendance.

A review of the restricted funds was undertaken in 20/21, and this project was deemed to not be restricted. Therefore a transfer was made in the year to reallocate the funds to general funds.

Next Steps (TNLCF)

Supporting care leavers and looked after children in Southampton to transition into independent living. The programme supports young people through 1:1 and small group work.

Henry Smith Charities - Step Forward

Supporting care leavers and looked after children in Eastleigh & surrounds to transition into independent living. The programme supports young people through 1:1 and small group work.

Southampton City Council: CAMHS

Delivery of 12 courses to young people in Year 5 who were showing early signs of poor mental health and wellbeing. The course involved completing the John Muir Discovery Award, and engaging with nature as a means to managing and promoting positive mental health and wellbeing.

This project ended in the prior year and it was confirmed by the donor that the balance left over would not have to be repaid and could be used for the general purposes of the charity. As a result a transfer has been made to reallocate the funds to general funds.

Youth Endowment Fund (YEF)

Working in partnership with No Limits providing 12 week outdoor learning focused programmes to young people in Year 6 who are at risk of involvement in, or becoming victims of, violence. This is an ongoing fund at year end and the cause of the negative fund carried forward is due to timing. This fund is not expected to hold a balance remaining by the end of the project.

Impact (Children In Need)

Impact enables looked after children to come together in a safe environment, where staff understand their issues and concerns, where staff care about the individual and where young people can have fun, and feel positive about their situation, whilst developing their social and emotional capabilities. This is an ongoing fund at year end and the cause of the negative fund carried forward is due to timing. This fund is not expected to hold a balance remaining by the end of the project.

52

Youth Options is a company limited by guarantee in England and Wales. Company No: 3184237. Registered Charity No: 1056463

16 Restricted funds (continued)

ReLACS (Children In Need)

Providing holiday activity linked to the educations curriculum for Looked After Children to help them reintegrate back into school following the national lockdown due to Covid.

Care Leavers (TNLCF)

Providing additional support for care leaves during Covid 19 including 6 month 2 days of staff to support care leavers and money to purchase essential equipment and provisions for care leavers.

Families Together (TNLCF)

Working with families who experience child to parent violence we provide Non-Violent Resistance training for parents to help them change in order to rebuild relationships and reduce violent incidents. The service also delivers activities to support children within the family to build positive relationships as siblings and with their parents.

Plus Provision (TNLCF)

A partnership project with Southampton Hub, a charity working with students at Southampton University, supporting young people in schools in Southampton to improve their engagement with education and raise their aspirations.

Outdoor Learning Centre

Our new Outdoor Learning Centre is based in Eastleigh, a base from which we deliver outdoor learning programmes. The restricted fund above represents specific donations received towards this large project. Funds have been spent as directed on a capital asset. The asset itself is unrestricted and therefore there has been a transfer between reserves.

Police & Crime Commissioner grants

The Police and Crime Commission awarded three Community Safety Fund Grants. The aim of the programmes is to reduce crime and anti-social behaviour and reduce re-offending by delivering detached youth work on the streets of Basingstoke, Southampton and Eastleigh; to engage with young people and provide positive activities.

OPCC Domestic Abuse and Perpetrator

Providing a family support worker to address adolescent to parent violence (APV), in conjunction with existing NVR programmes.

NVR

Support families struggling with Adolescent to Parent Violence by offering Non-Violence Resistance (NVR) - Deliver positive group activities that support all participants to develop their social and emotional capabilities.

53

Youth Options is a company limited by guarantee in England and Wales. Company No: 3184237. Registered Charity No: 1056463

16 Restricted funds (continued)

OPCC Knife Crime

Reducing knife crime by supporting police in crime awareness programmes.

Peer Action

Recruit, support and retain peer researchers to engage in the Youth Endowment Fund Peer Research and social Action Network Project. Youth Options is in a consortium led by Artswork Ltd. This is an ongoing fund at year end and the cause of the negative fund carried forward is due to timing. This fund is not expected to hold a balance remaining by the end of the project.

HIWCF

To further develop the volunteering programme in place at Youth Options.

17 Unrestricted funds

Incoming resources
Outgoing resources
Net incoming resources
Transfers
Unrealised investment
gains
Net movement in funds
Balance 1 April 2021
Balance 31 March 2022		 Development
Fund
-
-
-
16,633
-
16,633
-
16,633		 Youth
Options
Centres Ltd
£
550,348
(434,682)
115,666
(115,666)
-
-
45
45		 Fixed
Assets
£
-
-
-
(16,739)
-
(16,739)
330,350
313,611		 Strategic
Activities
£
-
-
-
(16,633)
-
(16,633)
16,633
-		 General
Fund
£
657,925
(900,499)
(242,574)
132,405
87,710
(22,459)
605,895
583,436		 Total
£
1,208,273
(1,335,18
1)
(126,908)
-
87,710
(39,198)
952,923
913,725

54

Youth Options is a company limited by guarantee in England and Wales. Company No: 3184237. Registered Charity No: 1056463

17 Unrestricted funds (continued)

2021
Incoming resources
Outgoing resources
Net incoming resources
Transfers
Unrealised investment
gains
Net movement in funds
Balance 1 April 2020
Balance 31 March 2021		 -
-
-
(12,708)
-
(12,708)
12,708
-		 £
422,662
(284,157)
138,505
(138,505)
-
-
45
45		 £
-
-
-
150,387
-
150,387
179,963
330,350		 £
-
-
-
(83,367)
-
(83,367)
100,000
16,633		 £
598,422
(775,999)
(177,577)
164,157
170,620
157,200
448,695
605,895		 £
1,021,084
(1,060,156
)
(39,072)
79,964
170,620
211,512
741,411
952,923

The Fixed Asset Designated Fund distinguishes funds invested in fixed assets which are required to deliver the services provided by Youth Options and are therefore not readily available to fund on-going activities.

The Development Fund was established to identify funds for the development of the Outdoor Learning Centre. This fund is made up of funding from the sales of the King Alfred Youth Activities Centre in 2019 and other general donations not restricted to Outdoor Learning but identified for that use. The Outdoor Learning Centre opened to young people in June 2021.

There were two transfers between funds; the first being £113,658 which is the net management charge from Youth Options to Youth Options Centres Ltd once intercompany recharges are deducted. The second is £16,739 from the Development fund, Strategic activities fund and General fund to the Fixed assets fund, the majority of this being for the completion of the Outdoor Learning Centre.

55

Youth Options is a company limited by guarantee in England and Wales. Company No: 3184237. Registered Charity No: 1056463

18 Analysis of fund balances between net assets

Tangible fixed assets
Investments
Current assets
Current liabilities
Total funds
2021
Tangible fixed assets
Investments
Current assets
Current liabilities
Total funds		 Designated
funds
£
313,611
-
16,633
-
330,244
Designated
funds
£
330,350
16,633
-
-
346,983		 General
funds
£
-
793,280
24,874
(234,673)
583,481
General
funds
£
-
795,846
36,700
(226,606)
605,940		 Total
Unrestricted
funds
£
313,611
793,280
41,507
(234,673)
913,725
Total
Unrestricted
funds
£
330,350
812,479
36,700
(226,606)
952,923		 Restricted
funds
£
-
72,760
-
72,760
Restricted
funds
£
-
-
52,787
-
52,787		 Total
£
313,611
793,280
114,267
(234,673)
986,485
Total
£
330,350
812,479
89,487
(226,606)
1,005,710

19 Pension commitments

The charity operates a defined contribution scheme for certain employees. The assets of the scheme are administered by trustees in a fund independent from those of the charity. The charge for the year is shown in note 9. Pension commitments included on the Balance Sheet at year end total £7,167 (2021: £nil).

56

Youth Options is a company limited by guarantee in England and Wales. Company No: 3184237. Registered Charity No: 1056463

20 Gross obligations under operating leasing agreements

As at 31 March 2022 the group had future minimum lease commitments as follows:

Not later than 1 year
Later than 1 year and not later than 5 years
Later than five years
Reconciliation of net income / (expenditure) to net cash flow from operating activities
Net income / (expenditure) for the year
Interest receivable
Depreciation and impairment of tangible fixed assets
(Gains) on investments
(Profit) / loss on disposal of tangible fixed assets
(Increase) / decrease in debtors
Increase in creditors
Net cash inflow / (outflow) from operating activities		 2022
£
Total
22,383
14,058
31,212
67,653
2022
£
(19,225)
13
24,414
(87,710)
536
(41,782)
108,067
(15,687)		 2021
£
Total
26,735
33,056
33,516
93,307
2021
£
198,877
42
15,599
(170,620)
(68)
17,120
13,978
74,928

21 Reconciliation of net income / (expenditure) to net cash flow from operating activities

57

Youth Options is a company limited by guarantee in England and Wales. Company No: 3184237. Registered Charity No: 1056463

22 Transactions with related parties

Donations totalling £2,780 were made to the charity by 5 trustee(s) during the year (2021: £205; 4).

23 Members' liability

The liability of each member, in the event of winding up, is limited to £10 each. There were 9 members at 31 March 2022 (2021: 9).

58

Youth Options is a company limited by guarantee in England and Wales. Company No: 3184237. Registered Charity No: 1056463

Youth Options is charity established in 1937. We believe passionately that every child and young person has the potential to achieve a better future, whatever their life circumstances. We are committed to supporting children and young people, particularly those who need it most, to engage, develop and become empowered to improve their life chances.

We focus our work on reducing the number of children and young people at risk of exclusion from society, minimising the impact of negative life experiences and providing positive ways forward for those facing the greatest adversity. We do this in a way which is tailored to each child and young person’s needs and inspires them to achieve their own potential.

A Better Future

2 Eastwood Court, Broadwater Road, Romsey, SO51 8JJ E: enquiries@youthoptions.org.uk - T: 01794 525510

Youth Options is a company limited by guarantee 3184237. Registered Charity No. 1056463.